Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

The Retailer who would be categorized in any of the following condition would be known as Tier-1 Retailer in terms of Section 2(43A) of the Sales Tax Act, 1990.

• A retailer operating as a unit of a national or international chain of stores;
• A retailer operating in an air-conditioned shopping mall, plaza or centre, excluding kiosks;
• A retailer whose cumulative electricity bill during the immediately preceding twelve consecutive months exceeds rupees twelve hundred thousand;
• A wholesaler-cum-retailer, engaged in bulk import and supply of consumer goods on wholesale basis to the retailers as well as on retail basis to the general body of the consumers”;
• A retailer, whose shop measures one thousand square feet in area or more [or two thousand square feet in area or more in the case of retailer of furniture];
• A person engaged in supply of articles of jewelry, or parts thereof, of precious metal or of metal clad with precious metal excluding a person whose shop measures three hundred square feet in area or less;
• Any other person or class of persons as prescribed by the board.
• A retailer whose deductible withholding tax under sections 236g or 236h of the income tax ordinance, 2001(xlix of 2001) during the immediately preceding twelve consecutive months has exceeded the threshold as may be specified by the board through notification in the official gazette;

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act

Sales tax registration is compulsory for the underneath persons engaged in making taxable supplies:

• A manufacturer who is not running a cottage industry
• A tier-1 retailer excluding such retailer required to pay sales tax through his electricity bill
• An Importer
• An Exporter who intends to obtain sales tax refund against his zero-rated supplies
• A person who is required, under any other Federal law or Provincial law, to be registered for the purpose of any duty or tax collected or paid as if it were a levy of sales tax to be collected under the Act